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8647151991-07-05New YorkClassification

The tariff classification of canned CREAM from New Zealand.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of canned CREAM from New Zealand.

Ruling Text

NY 864715 July 5, 1991 CLA-2-04:S:N:N1:229-864715 CATEGORY: Classification TARIFF NO.: 0401.30.1000 (9904.10.03) Mr. Richard Lytle Technical Operations Manager Nestle Specialty Products Division Nestle Foods Corporation 100 Manhattanville Road Purchase, NY 10577 RE: The tariff classification of canned CREAM from New Zealand. Dear Mr. Lytle: In your letter dated June 24, 1991, you requested a tariff classification ruling. The product in question is described as dairy cream, produced and processed in New Zealand, and having a butterfat content of 21 percent by weight. A sample of the product, labeled "Nestle Reduced Cream", consists of a liquid cream hermetically sealed in metal tins, each holding 250 grams (about 8.8 ounces), net. This product contains very small amounts of carrageenan, sodium alginate, and disodium phosphate added as stabilizers and acidity regulators. The applicable subheading for this canned CREAM will be 0401.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Milk and cream, not concentrated nor containing added sugar or other sweetening matter:...Of a fat content, by weight, exceeding 6 percent:...Of a fat content, by weight, not exceeding 45 percent:...Described in additional U.S. note 1(a) to this chapter. The rate of duty will be 3.2 cents per liter for the first 5,678,118 liters of fluid and sweet or sour cream entered under subheading 0401.30.10 and subheading 0403.90.10, combined, in any calendar year. Articles classifiable in HTS subheading 0401.30.1000 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.03, which limits the amount of milk or cream, fluid or frozen, fresh or sour, containing over 6 but not over 45 percent by weight of butterfat, which may be imported into the United States, to an annual quota quantity of 5,678,117 liters. This entire quota quantity has been allocated to New Zealand. Accordingly, only product of New Zealand origin may be imported into the United States. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport